Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
State Responsibility Area Fire Prevention Fees
Public Resources Code
CHAPTER 1.5 STATE RESPONSIBILITY AREA FIRE PREVENTION FEES
Article 2. Appeals Process
4228. Refunds. If the department determines that a person is entitled to a refund of all or part of the fire prevention fee paid pursuant to this chapter, the person shall make a claim to the State Board of Equalization pursuant to Chapter 5 (commencing with Section 55221) of Part 30 of Division 2 of the Revenue and Taxation Code.
History—Added by Stats. 2011, Ch. 8x1 (ABx1 29), in effect July 8, 2011.